21.7.2014

Official Journal of the European Union

C 235/11

(Case C-252/14)

2014/C 235/15

Language of the case: Swedish

Referring court

Parties to the main proceedings

Applicant: Pensioenfonds Metaal en Technie

Defendant: Skatteverket

Question referred

Does Article 63 TFEU constitute an obstacle to national legislation under which dividends from a resident company are taxed at source if the shareholder is resident in another Member State, while such dividends — if paid to a resident shareholder — are subject to a tax calculated as a definitive lump sum and on a fictive yield, which, over time, is intended to correspond to the normal taxation of all yields on capital?